会计信息质量的研究外文翻译.docVIP

外文翻译 原文 Solutions For Measuring The Quality Of The Accounting Information Material Source: /sol3/papers.cfm?abstract_id=1367050 Author: Adela DEACONU Crina FILIP0 Anu?a BUIGA In spite of the essential role the quality of the accounting information has in users’ decision making on sound grounds, this quality is rather complex to achieve and hard to detect. These qualitative characteristics are difficult to specify and monitor within the accounting Standrization and practice. Moreover, they are difficult to examine even within archive or experimental studies that use or not empirical tests Therefore, this opic has been a challenge for many papers in the economic literature.Most of the papers have treated the topic from the accounting theory and standardization perspective. Other papers analyse the quality of the information in general, from a conceptual point of view, and suggest definitions and classifications in order to develop new assessment methodologies. quantifying the quality. Among these papers, there are studies that demonstrate the extent to which the quality of the published accounting information impacts on the decisions of the external users, namely investors, by analysing the published results. These papers focus on the ffect of the accounting information on the users’ decisions, by performing empirical tests, by assessing the quality of the information according to the size of the statistical correlation between the price of the action and the published accounting indicators, on the basis of the efficient market hypothesis. Some other studies refer to the intrinsic quality of the information and to its influence mainly on the agent’s management system. To this purpose, they have an internal approach, using more detailed information on the entity, identifying qualitative criteria, using variables that are rather non-financial than financial. Many of these studies refer to decision support systems.Our study belongs to the category of papers that analy